PT TRANSPORTATION uses accountability reports to measure the three investment centers:Plane, Taxi and Limo. Here is the report:

PT Transportation Plane Taxi Limo Sales Revenue ?? ? 502,400 ?? ? Variable price 5,509, 100 ??? 299,700 Contribution margin ?? ? 249,300 464,915 fixed operating cost 1,499,300 ?? ? ??? operating income ?? ? 80,000 222,915 Average operating asset 24,999,000 800,000 1,486, 100 Return on investment 14% 10%